Announcement of the State Administration of Taxation of the Ministry of Finance on the Criteria for Determining the Residence time of individuals without domicile in China
In order to implement the revised Individual Income Tax Law of the People's Republic of China and the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China, the criteria for determining the residence time of individuals without domicile in China (hereinafter referred to as "individuals without domicile") are hereby announced as follows:
Read More >>On August 1, the challenges brought by the upgrade of the personal income tax declaration system
Recently, the State Administration of Taxation announced that from July 2018, it will gradually disable the electronic tax Bureau's individual income tax withholding declaration function, and fully promote the withholding client of the third phase of the Golden Tax personal income tax system。It is understood that the system switch is a necessary measure to cooperate with the reform of the personal income tax system and prepare the personal income tax collection and management information system under the new tax system in advance。
Read More >>New challenges facing the accounting industry in the big data environment
Big data, the Internet, cloud computing and other concepts are very popular nowadays, and there are a lot of books and media information in this part, but really big data What impact can it have on the accounting industry？The application of big data in Chinese enterprises should be said to be just beginning，The use of big data by enterprises is mainly based on the customer and product information level，And focus on forecasting and marketing areas;The impact of big data on the accounting industry has already been realized，There is no deep thought about its impact on the accounting industry。
Read More >>CRS and China
CRS is an abbreviation of Common Reporting Standard, which translates to "Unified Reporting Standard" in Chinese.。It was developed by the Organization for Economic Cooperation and Development, or OECD.。The OECD has proposed guidelines to guide participating jurisdictions to exchange information on tax residents' financial accounts on a regular basis, with the aim of enhancing tax transparency through strengthening global tax cooperation and combating the use of cross-border financial accounts to evade tax。
Read More >>What benefits will the merger of state and local taxes bring to taxpayers？
The Plan for Deepening the reform of Party and State institutions makes it clear that the main content of the reform of the national tax and local tax collection and management system is to merge the provincial level and below National tax and local tax agencies, the implementation of the State Administration of Taxation and provincial (autonomous regions, municipalities directly under the central government) dual leadership management system, will be basically maintained The old insurance premium, basic medical insurance premium, unemployment insurance premium and other social insurance premiums shall be uniformly collected by the tax department。
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